Groesbeck v. Seeley

13 Mich. 329, 1865 Mich. LEXIS 30
Michigan Supreme Court·Decided May 13, 1865·Published·Cited by 81 cases

Opinions

Campbell J.:

Seeley brought ejectment against the plaintiffs in error, claiming under an Auditor’s deed of State tax lands puiv [340] .porting to .have been bid off to the State for the taxes of 185'/', 1858, and 1880, reciting- these facts, and the further fact, that for the former year it had been hold more than five years.

The defendants below objected to the admissibility of this deed: First, Because no proof had been offered of any sale to the State. Second, Because the taxes for those years in Detroit were not authorized by any existing law, and if any were levied they were void. And, ■third, That the recitals were not competent evidence, and there was no evidence of title in plaintiff below.

If there was no law in existence whereby the taxes for State and County purposes, for those years, could be assessed in Detroit, where the land in question lies, then we are bound to know, judicially, that no authority existed to make such a deed. The question is one of ■much importance, and, inasmuch as the case will be decided on other grounds, we prefer not to consider this ■subject until it comes before us with more light upon the actual state of affairs.

Assuming, however, that those sales may have been authorized by law, we think the deed would in such case be prima facie evidence that the taxes were regular, and that the land was bid off to. the State for the years mentioned. These lands wore purchased directly from the Auditor General at his office. By section 130 of the tax law, as amended, (L. 1858, p. 191,) it is declared that the provisions applicable to deeds executed by the Auditor General on the surrender of certificates of sale of State tax lands, issued by County Treasurers, shall apply to deeds for such lands purchased at his office. By Section 124, (L. 1858, p. 190) such deeds were made prima facie evidence of the legality of the proceedings, to the date of the deed, and conclusive evidence after being recorded two years. We held, in Quinlon v. Rogers, 12 Mich. R., 168, that this latter clause was unconstitutional,. [341] as depriving a party * of his rights without a legal hearing. But the former clause being' merely, a rule of evidence, and not preventing the owner in a' legal controversy from setting up the facts which might destroy the tax deed, is not open to the same objection. The effect of this statute .is not to make the deed evidence of extrinsic facts, should those facts become material; but to make it prima facie, evidence that the lands were taxable and regularly assessed, and bid off under such laws as were in force; and the interest or title intended to be conveyed must appear. We think this entirely competent and that this is what was designed by Section 180, in reference to State tax lands sold by the Auditor General himself Assuming,, therefore, for the present, that .the statutes provided for assessments and taxation in Detroit, the deed was not on any other account inadmissible, and would have been prima facie evidence of regularity.

The deed from Collins Bradley, the Auditor’s grantee, to Seeley, was objected to on the ground that the Audit- or’s deed had made no foundation of title. It is therefore unnecessary to remark further upon it.

In order to prove the deeds of the several State sales a book was introduced, kept by the County Treasurer of Wayne County, containing statements of the various tax sales, and the names of purchasers, and other items con-, nected therewith. It is claimed that this book was improperly admitted. Before such a book is received, it must appear to have been kept in the office' as one of the regular office books for making such entries. But the fact that ’ no statute distinctly requires such a book to be kept does not exclude it. The duties of the County Treasurer could not be adequately performed without his keeping a permanent record of these transactions, and such record, therefore, if kept, must be considered as an official book, and must be receivable in evidence on that basis. From the form of the objection [342] wo do not perceive that any question arose upon the genuineness of the record as belonging to the proper ■custody, or upon the fact of its being- kept as an office book, and we perceive therefore no reason why it should have been excluded.

The defendants below offered to show that the taxes for which the lands were sold were illegal for non-compliance with the statutes. The 'Court refused to permit this, on the ground that by Section 135 of the tax law, (L. 1858 p. 192.) the title to land bid off by the State is made absolute and indefeasible after five years, and no adverse title can be allowed to be set up against it, either by a plaintiff or by a defendant. Such is plainly the.provision of the statute, and the only question, therefore, is, whether such a law can be maintained.

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Groesbeck v. Seeley, 13 Mich. 329, 1865 Mich. LEXIS 30 (Mich. 1865).

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